Bulanık AHP Yöntemi İle Finansal Marka Değerleme Modellerinin Tespiti: Bankacılık Sektöründe Bir Uygulama

• Published in: Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi no. 75
• Main Authors: Özlem Nilüfer Karataş Aracı, Bekçi, İsmail
• Format: Journal Article
• Language: English; Turkish
• Published: Istanbul Turkish Association of Accounting and Finance Academicians - AAFA 01.07.2017
• Subjects: Banking industry; Brand equity; Hierarchies; Intangible assets; Valuation; Valuation methods
• ISSN: 1304-0391; 2146-3042

The economic conditions, which have been changing over the time, push firms into relentless competitive environment. It is not sufficient to invest in only intangible assets for firms that wish to survive in such environment. Firms need to differentiate and the only way to do this is increasing the value of intangible assets. Nowadays, one of the most important intangible assets is known as brand. The awareness of brand value gives opportunity to improve firms’ brand value. The need of doing researches on the topic of brand valuation is took the attention of academicians. Such subjects like the definition, estimation of brand value and reporting come to the fore. Therefore, a lot of discussions have been made on this subject and various models for calculating brand value have been revealed. Because of the importance of the topic the aim of study is identifying possible models which could give the answer of the best usable models. In this study, the banking sector, which is the most competitive sector in Turkey, has been chosen, and financial brand valuation models are determined with the help of fuzzy analytical hierarchy process in this sector.